Results 11 to 20 of about 1,034,930 (373)
Political connection as a double-edged sword: the case of tax aggressiveness practice during the COVID-19 pandemic [PDF]
AJAR (Asian Journal of Accounting Research), 2023 Purpose – This research aims to examine the association between political connection and tax aggressiveness during the COVID-19 pandemic and the role of business ethics in the association between political connection and tax aggressiveness.
Astrid Rudyanto +2 more
doaj +2 more sources
The bidirectional relationship of tax aggressiveness and CSR: Evidence from Indonesia
Cogent Business & Management, 2022 This study aims to examine the simultaneous relationship between tax aggressiveness and CSR of non-financial companies in Indonesia. This study also aims to examine the moderating role of risk management in this relationship.
Ain Hajawiyah +4 more
doaj +2 more sources
Corporate tax aggressiveness: evidence unresolved agency problem captured by theory agency type 3
Cogent Business & Management, 2023 This study examines corporate tax aggressiveness captured by agency problem type 3. The results show that there are negative relations between corporate governance and tax aggressiveness.
Bani Alkausar +3 more
doaj +2 more sources
Tax aggressiveness and auditor switching
Revista Pensamento Contemporâneo em Administração, 2023 In Brazil's complex tax landscape, this study examines the link between tax aggressiveness and auditor switches among B3-listed companies. Analyzing data from 2012 to 2022, we find heightened tax aggressiveness reduces the propensity for voluntary auditor changes. Yet, during crises or under Big 4 auditing, this inclination shifts.
Antonio Lopo Martinez +2 more
openaire +2 more sources
Cogent Business & Management, 2022 This study aims to obtain empirical evidence regarding the effect of gender diversity on the board of commissioners, audit committees, and independent commissioners on tax aggressiveness, as well as the role of internal control as a moderating variable ...
Nanik Sri Utaminingsih +3 more
doaj +2 more sources
Ilomata International Journal of Tax and Accounting, 2023 This study's objective was to analyze the impact of capital intensity, inventory intensity, and profitability on tax aggressiveness, with debt level serving as a moderator.
Riski Ayu Fitriani, Menik Indrati
openalex +3 more sources
Corporate Governance Structure, Political Connections, and Transfer Pricing on Tax Aggressiveness
Sriwijaya International Journal of Dynamic Economics and Business, 2022 This research examines and analyzes the effect of corporate governance structures, political connections, and transfer pricing on tax aggressiveness (CETR and BTD). The theory used in this research is agency theory.
Kenny Ardillah, Yola Vanesa
doaj +1 more source
Tax Avoidance, Tax Reporting Aggresiveness, Tax Risk, & Corporate Risk
Riset Akuntansi dan Keuangan Indonesia, 2021 This study aims to examine whether tax avoidance, tax reporting aggressiveness and tax risk have an effect on corporate risk. This study describes the different terms of tax avoidance and tax aggressiveness.
Verani Carolina +2 more
doaj +1 more source
Jurnal Akuntansi, 2021 Tax aggressiveness is a tax avoidance that is carried out excessively by a business entity which leads to tax evasion. This will have an impact on reducing state revenue from taxes. There are many factors that trigger aggressive tax avoidance.
Anita Nur Fadillah, Ita Salsalina Lingga
doaj +1 more source
Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness [PDF]
The Journal of the American Taxation Association, 2014 ABSTRACT: This paper investigates the effect of CFO gender on corporate tax aggressiveness. Focusing on firms that experience a male-to-female CFO transition, the paper compares those firms' degree of tax aggressiveness during the pre- and post-transition periods.
Francis, Bill B. +3 more
openaire +3 more sources